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Arriving · the FIG window

Moving to the UK. The window opens before you land.

New UK residents get a four-year exemption on foreign income and gains under the FIG regime — but it only works if it's set up before you arrive. Bank accounts, investments, even the order you move assets in can lock in the relief or quietly rule it out.

All situations

The FIG window only opens once

The four-year FIG regime replaced the old remittance basis, and it's genuinely generous — foreign income and gains can come into the UK tax-free while it lasts. But it's tied to your residence history and the year you become UK tax resident, and it can't be applied retroactively. Structuring done after arrival is too late for relief that should have started on day one.

What we handle

Both sides, under one roof

FIG eligibility check against your residence history
Pre-arrival account & investment restructuring
Asset rebasing and disposal timing before you land
US filing obligations that keep running alongside the FIG regime
Trust and offshore structure reviews before residence starts
A pre-arrival plan, not a post-arrival scramble
How it works

Three steps, one team

Confirm the window

We check your residence history to confirm you qualify for the four-year FIG exemption, and pin down exactly when it starts.

Structure before you land

We restructure accounts, investments and timing while you're still non-resident, so the exemption applies to what it should.

File in step, both sides

Once you're resident, UK and US filings run together on one calendar, so nothing outside the FIG window gets missed.

Common questions

The things people ask first

What actually qualifies as the FIG regime?

New UK tax residents who haven't been UK resident in the ten years prior can get up to four years of UK tax relief on foreign income and gains, provided it's claimed correctly from the first qualifying year.

I haven't moved yet — is it too early to plan?

It's the ideal time. Restructuring accounts and investments before you become UK resident is what makes the exemption work; doing it afterwards is usually too late for that tax year.

I'm a US citizen — does the FIG regime replace my US filing?

No. The FIG regime only affects your UK position. Your US filing obligations continue in parallel, so the two need to be planned together, not separately.

Let's map your two sides.

A free consultation, no obligation. We'll look at your US and UK position together and tell you exactly what you need — and what it costs, up front.

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